2023 Confidential Personal Property Return—Form OR-CPPR (ORS 308.

290)
Assessment of Business: Furniture, Fixtures, Equipment, Floating Property, and Leased or Rented Property
2023
ATTENTION: If you did not receive a tax bill last year because your total assessed value was below $20,000,
you may not have to complete this entire form. See General information #2.
Penalty—Maximum penalty for late filing of personal property return is 50 percent of the tax
attributable to the taxable personal property (ORS 308.296).
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Account number Code area

For assessor’s use only

1. Leased or rented property
2. Noninventory supplies
3. Floating property
4. Libraries
5. All other property
6.
7. Total real market value

Make any name or mailing address corrections above. 8. Late filing penalty
This return is subject to audit. Taxpayer’s declaration
Location of personal property on January 1, 2023. Invalid if not signed. Under the penalties described in ORS 305.990(4),
File a separate return for each tax code area or location. Attach a separate listing if needed. I affirm that I have examined this return and all attachments. All
statements made are true. To the best of my knowledge, all taxable
Personal property location (street address, city) personal property I own, possess, or control, which was in this county
as of 1:00 a.m., January 1 has been reported.
Name of firm/owner
Date business originated in county Type of business

E-mail address

Was a return filed last year? Yes County __________________ No

Assumed business name of firm assessed Telephone no.

First-time filer, see General information no. 1

Mailing address Fax no.

If your total assessed value was below $20,000 last year, see General
information no. 2. Doesn’t apply to first time filers. City State ZIP code

Signature of person responsible for return Date

Invalid if not signed

Remember to sign the Taxpayer’s declaration at right X

Printed name of person signing return Title
No personal property to report (See General information no. 3.)
Business closed? Moved out of county? Person completing return Telephone no.
Date closed: Date moved:
Business sold? New address:
Date of sale:
This return is being filed for:
An individual A partnership (No. of persons ____)
Name and address of new owner (if business sold)
A corporation A limited partnership
A limited liability company A limited liability partnership
Sign if we MAY NOT FORWARD current property list to new owner.
Signature Attach a separate list of names and addresses of each individual partner
for corporations, LLCs, LLPs, and partnerships.
X
(Attach separate sheet if necessary)
Multiple locations within this county (See General information no. 5.)
Business name:______________________________________________ Business location: ______________________________________________
Submit your original return and attachments to your county assessor. Keep a photocopy and the attached instructions for your records.

Schedule 1—Leased or rented personal property (Don’t report real property. Enter “None” if no personal property to report.)
1
Name and address of 2 3 Payer of Amount of 6 Date 7 Length 8 9 10 Owner’s opinion of 11
taxes to county lease/rent agree- of No. Original cost Assessor’s
Second party involved Description real market value RMV
4 5 ment agree- of
In lease/rent agreement (include model year) Lessor Lessee Month Yearly began ment units Each Total Total (leave blank)

If Schedule 1 items are reported on separate attachments, check here: Schedule 1 total: (Include attachments)

Filing deadline for this return is March 15, 2023

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Schedule 2—Noninventory supplies (See instructions for examples.)
6
Report total cost on hand as of January 1 Assessor’s
1 2 3 4 5
Other noninventory RMV
General office supplies Maintenance supplies Operating supplies Spare parts supplies (leave blank)

If Schedule 2 items are reported on separate attachments, check here: Schedule 2 total: (Include attachments)

Schedule 3—Floating property (Include docks and pilings. Enter “None” if no property to report.)
Registration no. Oregon Marine Board no. Date purchased Purchase price Owner’s opinion Assessor’s RMV
$ of real market value (leave blank)
Own: Contract holder: Exact moorage location on January 1
Fee simple Contract
If you have remodeled your floating property during the past year, please describe
in the space to the right. (This may include a room or story addition, stringer
replacement, or acquisition of a tender house or swim float.) Also report partially
completed structures. Approximate date of remodeling: __________________

All other vessels Does this vessel ply the high seas? Yes No

Registration no. Date purchased Purchase price Name of vessel

$
Primary moorage Length of vessel Type of fishing or activity

If Schedule 3 items are reported on separate attachments, check here: Schedule 3 total: (Include attachments)

Schedule 4—Professional libraries (Use this format and report on a separate sheet. Enter “None” if no property to report.)
1 2 5 6 7 Owner’s opinion of 8
If set, is it complete?
3
Number of Cost when real market value Assessor’s RMV
4
Type of library* Title of book or set No Yes volumes purchased Total (leave blank)

* For example, books, tapes,

videos, compact discs Schedule 4 total: (Include attachments)

Schedule 5A—All other taxable personal property (Include all items not reported on schedules 1, 2, 3, or 4. Report any added or deleted items.)
1 2 3 4 5 6 7 8 9
Cost when Owner’s opinion
Purchased No. purchased of real market value
Identification N=New Manuf. of Assessor’s RMV
Item of property (manufacturer and serial no.) U=Used year Mo. Yr. units Each Total Total (leave blank)

Sample Item Brand Name/123456789 N 2010 6 10 2 150 300 300

(Attach separate sheet if necessary)

Subtotal 5A
Schedule 5B—Small hand tools (Not reported elsewhere on this return; indicate type.) Owner’s opinion of Assessor’s RMV
real market value (leave blank)
List business type, (dealership, service garage, dental, medical, beauty/barber shop, landscape etc.):

__________________________________________________________________________________________________________

Who is responsible for taxes? Company/Owner Employee

Please provide contact information ________________________________________________________ Subtotal 5B

If Schedule 5 items are reported on separate attachments, check here: Schedule 5 total (A+B): (Include attachments)

Improvements on federal lands, mining claims,

etc., on which final proof has not yet been made: Location: Township ___________ Range ___________ Section ___________
Submit your original return and attachments to your county assessor. Keep a copy of the return for your records.
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 General information
What should I know about filing this return?
First-time filer—Send your original return with a complete list
1 of assets, non inventory supplies, and any attachments to the
county assessor. (ORS 308.290 (3)(a)). Complete a separate return for
each location in each county in which you have personal property.
Check and sign—If your county assessor did not send a property
2 tax bill last year because your total assessed value was below
$20,000, and you have not purchased or added any taxable personal
property, check the box, sign and date the Taxpayer’s declaration,
and submit the return to your county assessor. If you have purchased,
added, or disposed of any taxable personal property, report it on this
form and return it to your county assessor (ORS 308.250).
No property to report—If you don’t have taxable personal prop-
3 erty in the county, and/or you closed your business, attach a full
explanation. Please tell us what you did with the property you reported
last year. Sign and date the Taxpayer’s declaration, and send it to the
county assessor before the filing deadline.
Multiple businesses—If you have multiple businesses within the
4 county, you must complete a return for each business. Check the
box and provide the name and location of each business.
What personal property is taxable?
Taxable personal property includes machinery, equipment, and
furniture used previously or presently in a business, including
any property not currently being used, property placed in storage,
property held for sale, expensed items, or items fully depreciated by
federal standards.
A reminder . . .
What reporting date should I use for the information
requested on this return?
This return must show all taxable personal property which you
own, possess, or control as of 1:00 a.m., January 1 (ORS 308.250).
When should I file?
File personal property returns with your county assessor on or
before March 15.
What if I file late?
The penalty is 5 percent of the tax owed if the return is filed after
March 15, but on or before June 1. The penalty increases to 25 per-
cent of the tax owed if the return is filed after June 1, but on or
before August 1. After August 1, the penalty is 50 percent of the
tax owed (ORS 308.296).
Instructions for completing your personal property return
If you have questions about completing your return, contact your local assessor’s office.
Schedule 1—Leased or rented personal property
Report all leased or rented items as of January 1.
If you don’t lease equipment to or from others, write “None.”
Equipment leased to others. Attach a list showing name and address of
lessee, situs of equipment, description, date of acquisition, length of lease,
and original cost. If a manufacturer, report real market value rather than
original cost.
Equipment leased from others. Attach a list showing name and address
of lessor, situs of equipment, description, date of acquisition, and origi-
nal cost. If original cost isn’t known, give length of lease and amount
of the monthly payment. Advise if included with other assets to avoid
duplicate assessment.
Item 3. Who is responsible for paying the tax? Check either lessor or lessee.
Schedule 2—Noninventory supplies
As of January 1, report total cost on hand of any taxable item that won’t
become part of finished goods or won’t be directly sold to customers.
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What personal property isn’t taxable?
• Intangible personal property: Money held at interest, bonds, notes,
shares of stock, business records, surveys and designs, and the mate-
rials the data is recorded on (paper, tape, film, etc.) (ORS 307.020).
• Computer software (excluding software integrated in equipment).
• Household goods, furniture, tools, and equipment exclusively for
personal use in and around your home (ORS 307.190).
• Inventory held for resale (ORS 307.400).
• Livestock (ORS 307.394).
• Licensed vehicles and equipment other than fixed load and mobile
equipment. Examples of taxable fixed load and mobile equipment
are shown on the back page (ORS 801.285).
• Farm machinery and equipment used primarily in the preparation
of land, planting, raising, cultivating, or harvesting farm crops or
feeding, breeding, management, and sale of, or the produce of,
livestock, poultry, fur-bearing animals, bees, dairies, agricultural, or
horticultural use (ORS 307.394).
• Skyline and Swing Yarders (ORS 307.831).
• Environmentally Sensitive Logging Equipment. Equipment that is
originally manufactured after 1992 and is used or held for use in logging
or forest management operations involving timber harvest, including
the felling, bucking, yarding, loading or utilization of timber, logs or
wood fiber in the forest, or used or held for use in reforestation, forest
vegetation restoration, site preparation, vegetation control, stand and tree
improvement or thinning. Equipment that is specifically designed for
activities related to water quality or fish and wildlife habitat protection in
the forest; or consisting of excavators used or held for use in logging road
construction, maintenance, reconstruction or improvements, including
the closing or obliterating of existing forest roads (ORS 307.827).
What happens if I falsify the information on the return?
Any person who furnishes false information is subject to criminal
penalties [ORS 305.815 and 305.990(4)].
What happens after the return is filed with the county?
Your return will remain confidential at all times. In some cases, an
appraiser may inspect your property. On or before October 25, you will
receive a tax statement showing the value of your personal property and
the tax due (ORS 311.235).
When do the taxes become my responsibility?
On July 1, personal property taxes become a lien against the assessed
property and any taxable property owned by or in possession of the
person in whose name the property is assessed.
Keep a copy of the return and instructions for your records.
This return is subject to audit.
Filing deadline is March 15, 2023.
For example:
General office supplies: Copy paper, envelopes, pens, stationery, etc.
Maintenance supplies: Cleaning supplies, axle grease, etc.
Operating supplies: Straws, paper cups, sacks, gasoline, diesel, etc.
Spare parts: Repair parts, computer parts, automotive parts, etc.
Other noninventory supplies: Items not covered by the other categories.
Schedule 3—Floating property [ORS 307.190(2)(c)]
• Report floating homes as defined in ORS 830.700 if, as of the assessment
date of the current assessment year, it is new property or, new improve-
ments have been added to the property tax account since the assessment
date of the proceeding assessment year. See ORS 308.149 for definitions.
• Report docks and boat houses.
• Don’t include personal licensed boats used only for personal use.
All other vessels
Report houseboats (self-propelled) used in rental businesses and other
required floating vessels.
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Schedule 4—Libraries
Report all professional libraries in this schedule format. All items
should be listed on a separate page. Libraries include, but are not lim-
ited to, those held by accountants, architects, attorneys, consultants,
doctors, health science professionals, other science professionals, sur-
veyors, and title companies. Electronic, mechanical, and other technical
professionals should also use this schedule.
1. Enter type of library media (books, electronic media, compact
discs, tapes, videos, etc. If “None,” explain).
2. Enter the title of the reported book or set.
3/4. If the item reported is a multiple volume set, check the yes or no
column to indicate if the set is complete or not.
5. Enter the number of volumes. If a set, enter the number you have,
not the number in the original set.
6. Enter cost when purchased.
7. Enter the best estimate of the real market value for each item as
of January 1. Reporters of law books report the value shown on
the schedule published by the Oregon Department of Revenue
in cooperation with the Oregon State Bar Association.
8. Leave blank.
Do not report leased equipment on Schedules 5A or 5B.
Schedule 5A—All other taxable personal property
Include all items not reported on schedules 1, 2, 3, or 4. Report any
added or deleted items.
1. Enter property item by description acquisition date.
2. Identify by manufacturer, serial number, model, size/capacity.
3. Declare if purchased new or used.
4. Enter year of manufacture (for heavy logging and construction equip-
ment, enter serial number in column 2 if year of manufacture is unavail-
able. For other equipment, enter best estimate of manufacture date.).
5. Enter month and year you purchased item.
6. Enter number of items of same description (model, size, age).
7. Enter your cost (each, total).
8. Enter your best estimate of the real market value total as of January 1.
9. Leave blank.
Schedule 5B—Small hand tools
Report all small hand tools and non power tools not reported elsewhere.
Enter your best estimate of real market value total as of January 1.

Attachments. Check the box indicated in each applicable schedule if attachments are included. Values reported on this return are
not binding on the assessor.
Examples of taxable personal property to be reported on this return (this isn’t a complete list)
A/V equipment Foster home furniture and supplies Radio and TV broadcast Video recording equipment
Air conditioners Freezers Radio and TV repair equipment Video tape/DVD rental equipment
Aircraft equipment Frozen food cases Recording studio equipment Video tapes (movies) and cases
Alarm systems Golf carts and course equipment Refrigerated cases Walk-in coolers
Amusement devices Grocery equipment Rental equipment Warehouse equipment
Appliances—free standing Grocery store fixtures Restaurant equipment Washers
Art work Handpieces (dental) Retail store fixtures Winery equipment
ATM machines—portable Heavy equipment Road construction equipment Woodworking equipment
Auto diagnostic electric Hospital equipment Safe deposit boxes Workbenches
Auto repair equipment Hotel furniture/fixtures Safes X-ray equipment
Backbars Ice cream machines Satellite dish relays
Bakery equipment Ice making machines Saw mills—portable
Barber shop equipment Juke boxes Scanners Fixed load and mobile equipment
Battery chargers Landscaping equipment Scientific equipment (ORS 801.285)
Beauty shop equipment Laser equipment Service station equipment Air compressors and drills
Bowling equipment Lathes Sewing/apparel equipment Asphalt/rock crushing plants
Bulk plant equipment Leasehold improvements Shake mills—portable Asphalt spreaders
Butcher shop equipment Libraries Sheet metal fabrication Backhoes
Cabinet shop equipment Lift trucks Shelving Bituminous mixer
Cable TV systems Linens Shingle mills—portable Bituminous plants
CAD/CAM equipment Lottery video terminals Signs Bituminous spreaders
Calculators Machine shop equipment Small hand tools— Bucket loaders
Cameras Manufacturing—general Barber and beauty Catering/vendor trucks/wagons
Cameras-digital-DVD-Video Meat processing equipment Carpentry Concrete mixers
Car wash equipment Medical-high tech equipment Construction Concrete batch plants
Cash register Medical-lab equipment Landscape Cranes
Cellular phones Medical-office equipment Logging Crawlers
Chain saws Medical-surgical equipment Mechanics Ditchers
Chairs Medical equipment-major Medical Earthmoving equipment
Child care furniture Mining equipment Radio and TV shop Electric generators
Coin counters Mobile radio/phones Soft drink equipment Excavators
Coin-op laundry equipment Mobile yard equipment Sound equipment Fork lifts
Computers Modular offices Steam cleaners Front end loaders
Concession equipment Molds Survey equipment High lifts
Construction tools Motel furniture/fixtures Tanning equipment Levelling graders
Copiers Movie production equipment Tavern equipment Lighting plants
Costume/tuxedo rentals Musical instrument rentals Telephone systems Motor graders
Decor Newspaper equipment Testing equipment Paving equipment
Dental equipment Nursing home equipment Theatre/projection
Portable storage bins
Desks Office fixtures Tire recapping equipment
Portable storage tanks
Dictation equipment Office furniture Tool boxes
Dies Power plants
Office machines Touchscreen soft drink machines
Display racks Optical equipment Tractors Rotary screens
Dry cleaning equipment Pagers TV sets Sand classifiers
Dryers Pallet jacks Typewriters Scrap metal balers
DVD players Pallets/bins/crates Unlicensed vehicles Scrapers
DVDs (movies) Pay phones Utility trailers—unlicensed Skidders
Electronic mfg. equipment Photographic equipment VCRs Tractors
Fiberglass/boat molds Pinball machines Vending carts Welding equipment
Filing cabinets Pool tables Vending machines Yarders
Fish processing equipment Popcorn machines Ventilating fans
Fitness equipment Printing equipment Video/DVD game rental equipment
Professional equipment Video games

Filing deadline for this return is March 15, 2023

150-553-004 (Rev. 11-02-22) 4